Practices and Experience in Expediting Transfer Pricing Dispute Resolution  

作　　者：无 

机构地区：[1]Transfer Pricing and Dispute Resolution Branch,International Tax and Relations Division,Inland Revenue Authority of Singapore

出　　处：《Belt and Road Initiative Tax Journal》2024年第2期16-23,共8页“一带一路”税收(英文)

摘　　要：Tax certainty is of paramount importance for businesses.It fosters a stable environment for investment and growth.The Inland Revenue Authority of Singapore(IRAS)seeks to create an environment that provides tax certainty to busi-nesses from both domestic and international tax perspectives,thereby promoting economic growth.

关 键 词：Tax certainty Transfer pricing Dispute resolution Mutual Agreement Procedure 

分 类 号：R73[医药卫生—肿瘤]